S.4 Accounting Cash Book 問題

2010-10-28 2:07 am
請問如果入3 column Cash Book時有一項係「Paid bank charges of $265」,咁應該係將$265寫係Credit side既bank欄定係cash欄?(即係呢個bank charges會用cash俾定bank俾?)

回答 (2)

2010-10-28 5:07 pm
✔ 最佳答案
應該係將$265寫係Credit side既bank欄, 因為這bank charges 係經銀行直接過戶扣數 !! 而cash欄嘅用途就係你提取現金或存入現金先用, 總之所有經銀行過戶, 而不是現金提存的, 都係屬於bank欄, 例如入支票或開支票比人, 扣手續費, 扣利息等等 !!
參考: 我係讀會計同埋做會計的 !!
2010-10-28 7:35 am
Cr side as you pay the bank charges

Dr. Bank Charges
Cr. Bank

Bank deduct the bank charges in your bank account. Not cash


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